Page 9 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] INDEX - 2nd July, 2020 vii
Sai Video Broadcast Pvt. Ltd. v. Commissioner of CGST, Mumbai East (Tri. -
Mumbai)........................................ 38
S.K. Mineral Handling Pvt. Ltd. v. C.C.E., Cus. & S.T., Bhubaneswar-II (Tri. -
Kolkata) ........................................ 53
S. Narendrakumar and Co. v. Commissioner of CGST, Mumbai East (Tri. -
Mumbai)........................................ 95
Smaaash Leisure Ltd. v. Commissioner of CGST, New Delhi (Tri. - Del.) ...... 47
Supernova Engineers Ltd. (Commr. Appl. - GST - Guj.) ............... 113
Tamilnadu Ex-Servicemen’s Corpn. Ltd. v. Commr. of GST & C. Ex.,
Chennai (Tri. - Chennai) ............................... 98
Tata Steel Ltd. v. Commissioner of C. Ex. & S.T., Jamshedpur (Tri. - Kolkata) ... 62
TVL. Tanstonnelstory Afcons v. Union of India (Mad.) ............... 3
Ultra Tech Cement Ltd. v. Commissioner of C.T., Tirupati (Tri. - Hyd.) ....... 70
Vainguinim Valley Resort; See Commissioner v. Vainguinim Valley Resort
(Tri. - Mumbai) .................................... 49
W.S. Industries (I) Ltd. v. Commr. of Cus. & C.T., Visakhapatnam (Tri. -
Hyd.) ......................................... 92

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Accumulated Cenvat credit on export of Technical Testing and Analysis
service, cash refund admissible - See under EXPORT OF SERVICES ...... 33
Adjudication not done, garnishee notice for recovery of dues cannot be
issued - See under RECOVERY ........................... 29
Advertising services - Activity of printing of flags and glow-sign boards
with advertising materials such as cloth, PVC sheet, etc., as per design
provided by clients and supplying same to them, not taxable under
category of Advertising services - Mere charging of Service Tax by some
customers who have not disputed same, would not make the assessee’s
activity as taxable - Sections 65(3) and 65(105)(e) of Finance Act, 1994 —
Mega Trends Advertising Ltd. v. Commr. of C. Ex. & S.T., Lucknow (Tri. - All.) ......... 57
Air Travel Agent’s service - Commission Agent - Overriding commission
received from Airlines in respect of Air Travel Agent’s service during
period 2004-2005 not taxable - Sections 65(4) and 65(105)(l) of Finance
Act, 1994 — Ashani Corporation v. Commissioner of Service Tax, Ahmedabad (Tri. -
Ahmd.) ......................................... 43
Appeal to Appellate Tribunal - Limitation - Delay in filing appeal -
Condonation of - Contention that delay due to sending of order copy to
its old address despite informing Department change in e-mail address
and certificate of incorporation pursuant to change of name - No letter in
writing was submitted by assessee to Department regarding change of
address - Only the change in the e-mail address had been intimated to
Department and change of e-mail address not necessarily to lead to
conclusion that postal address also changed - Mere submission of
certificate of registration cannot also be made a ground that Department
should have changed assessee’s address - In absence of any specific
communication regarding change of address, Department justified in
GST LAW TIMES  2nd July 2020  9